The answer to this depends on whether you are talking about organizational (or corporate) culture or about the broader culture of the society that the employee is part of. Both can have important impacts on employee performance.
The culture of a corporation can impact employee performance. If management creates a culture of fear in a work place, innovation can be stifled. Employees will try only to avoid making mistakes. They will not try to take chances in hopes of improving the firm. By contrast, an undisciplined culture can result in employees who are not careful about their work.
The broader culture can also impact work performance. Employees might not be punctual if they come from a culture that does not value that. They might be likely to miss work for multiple days to attend to duties that their culture thinks important but their employers do not. A culture that is not yet attuned to the needs of modern industry can lead to these types of problems.